https://www.taxtmi.com/caselaws?id=762386 ITAT Surat allowed the appeal for statistical purposes after CIT(E) rejected applications under sections 12AB and 80G(5), claiming trust objects were restricted to members rather than public benefit. Following Gujarat HC precedent in CIT v. Jamiatul Banaat Tankaria, the tribunal held that CIT(E) improperly applied section 13(1)(b) criteria at registration stage instead of examining objects and activities as required under section 12A/12AB. CIT(E) failed to consider the complete memorandum of association, focusing only on select clauses. Matter remanded to CIT(E) for fresh consideration of registration application. en-us Wed, 27 Nov 2024 00:00:00 +0530 Fri, 29 Nov 2024 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762386 ITAT Surat allowed the appeal for statistical purposes after CIT(E) rejected applications under sections 12AB and 80G(5), claiming trust objects were restricted to members rather than public benefit. Following Gujarat HC precedent in CIT v. Jamiatul Banaat Tankaria, the tribunal held that CIT(E) improperly applied section 13(1)(b) criteria at registration stage instead of examining objects and activities as required under section 12A/12AB. CIT(E) failed to consider the complete memorandum of association, focusing only on select clauses. Matter remanded to CIT(E) for fresh consideration of registration application. Case-Laws Income Tax Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762386